2008 (1) TMI 131

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..... f cargo handling service for the impugned period - lower Appellate Authority has held that the activities undertaken by the respondents for the impugned period do not attract levy of Service Tax under the category of cargo handling services – revenue appeal dismissed
Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per: Chittaranjan Satapathy, Member (T)]. -1. He .....

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..... te for the respondents states that the activities undertaken by the present respondents are exactly the same, as was in the case of M/s. Sainik Mining & Allied Services Ltd. and Another v. C. Cex, Cus. & ST, BBSR dealt in Tribunal's Order Nos. A-1878-1879/KOL/07, dated 2-11-07 [2008(9) S.T.R. 531 (Tri.- Kol.)] and the contracts were executed also with the sameOrganisation namely, M/s. Mahanadi .....

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..... i J.K Jha for the Revenue. He has no information as to whether the Department has gone in further appeal against the Order of the Tribunal dated 2-11-07 cited above. 6. In view of the fact that the issues involved in these appeals and the activities undertaken by the respondents are similar to the ones which have been considered and decided upon by this Bench Order dated 2-11-07 (cited above) and .....

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